JCT Publications for 1990

To order any of these publications, call (202) 225-2647 or send an e-mail to jctpublications@mail.house.gov. Please provide your name and address and specify the publication(s) desired by JCS or JCX number.

JCS-90 DOCUMENTS

JCS-1-90 (January 23, 1990)
Background And Issues Relating To The Taxation Of Foreign Investment In The United States Scheduled for Hearings Before the House Committee on Ways and Means on January 24-25 and 30-31, 1990
JCS-2-90 (February 2, 1990)
Schedule Of Present Federal Excise Taxes (As Of January 1, 1990)
JCS-3-90 (February 5, 1990)
Summary Of Revenue Provisions In The President's Fiscal Year 1991 Budget Proposal
JCS-4-90 (February 14, 1990)
Explanation Of Miscellaneous Tax Proposals Scheduled for Hearings Before the Subcommittee on Select Revenue Measures of the House Committee on Ways and Means on February 21-22, 1990
JCS-5-90 (February 21, 1990)
Description Of Tax Provisions Expiring In 1990
JCS-6-90 (March 1, 1990)
Present Law And Background Relating To Federal Environmental Tax Policy Scheduled for Hearings by the Committee on Ways and Means on March 6-7 and 14, 1990
JCS-7-90 (March 9, 1990)
Estimates Of Federal Tax Expenditures For Fiscal Years 1991-1995 Prepared for the Committee on Ways and Means and the Committee on Finance
JCS-8-90 (March 19, 1990)
Tax Treatment Of Short-Term Trading Scheduled for a Hearing Before the SEnate Committee on Finance on March 21, 1990
JCS-9-90 (March 22, 1990)
Present-Law Tax Rules Relating To Qualified Pension Plans Scheduled for a Hearing Before the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service of the Senate Committee on Finance on March 23, 1990
JCS-10-90 (March 23, 1990)
Proposals And Issues Relating To Taxation Of Capital Gains And Losses Scheduled for a Hearing Before the Senate Committee on Finance on March 28, 1990
JCS-11-90 (March 26, 1990)
Present Law, Proposals, And Issues Relating To Individual Retirement Arrangements And Other Savings Incentives Scheduled for a Hearing Before the Senate Committee on Finance on March 27, 1990
JCS-12-90 (March 27, 1990)
Explanation Of Methodology Used To Estimate Proposals Affecting The Taxation Of Income From Capital Gains
JCS-13-90 (April 20, 1990)
Federal Transfer Tax Consequences Of Estate Freezes Scheduled for a Hearing Before the Committee on Ways and Means on April 24, 1990
JCS-14-90 (June 13, 1990)
Explanation Of Proposed Convention On Mutual Administrative Assistance In Tax Matters Scheduled for a Hearing Before the Committee on Foreign Relations United States Senate on June 14, 1990
JCS-15-90 (June 13, 1990)
Explanation Of Proposed Income Tax Treaty Between The United States And The Republic Of Finland Scheduled for a Hearing Before the Committee on Foreign Relations United States Senate on June 14, 1990
JCS-16-90 (June 13, 1990)
Explanation Of Proposed Income Tax Treaty (And Proposed Protocol) Between The United States And The Republic Of Tunisia Scheduled for a Hearing Before the Committee on Foreign Relations United States Senate on June 14, 1990
JCS-17-90 (June 13, 1990)
Explanation Of Proposed Income Tax Treaty (And Proposed Protocol) Between The United States And The Kingdom Of Spain Scheduled for a Hearing Before the Committee on Foreign Relations United States Senate on June 14, 1990
JCS-18-90 (June 13, 1990)
Explanation Of Proposed Income Tax Treaty (And Proposed Protocol) Between The United States And The Federal Republic Of Germany Scheduled for a Hearing Before the Committee on Foreign Relations United States Senate on June 14, 1990
JCS-19-90 (June 13, 1990)
Explanation Of Proposed Income Tax Treaty (And Proposed Protocol) Between The United States And The Republic Of Indonesia Scheduled for a Hearing Before the Committee on Foreign Relations United States Senate on June 14, 1990
JCS-20-90 (June 13, 1990)
Explanation Of Proposed Income Tax Treaty (And Proposed Protocol) Between The United States Of America And The Republic Of India Scheduled for a Hearing Before the Committee on Foreign Relations United States Senate on June 14, 1990
JCS-21-90 (June 22, 1990)
Present Law And Proposals Relating To Federal Transfer Tax Consequences Of Estate Freezes Scheduled for a Joint Hearing Before the Subcommittee on Energy and Agricultural Taxation and the Subcommittee on Taxation and Debt Management of the Senate Committee on Finance on June 27, 1990
JCS-22-90 (June 28, 1990)
Present Law And Certain Issues Relating To Transfer Pricing (Code Section 482) Scheduled for Hearings Before the Subcommittee on Oversight of the House Committee on Ways and Means on July 10 and 12, 1990
JCS-23-90 (July 26, 1990)
Present Law And Proposals Relating To Increasing Domestic Energy Production And Reserves Scheduled for a Hearing Before the Subcommittee on Energy and Agricultural Taxation of the Committee on Finance on July 27, 1990
JCS-24-90 (August 3, 1990)
Simplification Of Present-Law Tax Rules Relating To Qualified Pension Plans (S.2901, The Employee Benefits Simplification Act) Scheduled for a Hearing Before the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service of the Senate Committee on Finance on August 3, 1990

JCX-90 DOCUMENTS

JCX-1-90 (January 30, 1990)
Background And Issues On Certain Tax And Trade Alcohol Fuel Initiatives Scheduled for a Hearing Before the House Committee on Ways and Means on February 1, 1990
JCX-2-90 (January 31, 1990)
Estimated Revenue Effects Of Extending Expiring Provisions Permanently (Provisions With Negative Revenue Effects)
JCX-3-90 (January 31, 1990)
Estimated Revenue Effects Of Extending Expiring Provisions Permanently (Provisions With Positive Or No Revenue Effects)
JCX-4-90 (February 5, 1990)
Additional Revenue-Related Provisions In The President's Fiscal Year 1991 Budget Proposal: Access To Tax Information By The Department Of Veterans Affairs
JCX-5-90 (February 14, 1990)
Estimate Of Administration Proposal For A Reduction In Taxes On Capital Gains Of Individuals
JCX-6-90R (February 21, 1990)
Estimated Budget Effects Of Revenue Provisions In President Bush's Fiscal Year 1991 Budget Proposal
JCX-7-90 (March 8, 1990)
Estimates Of Administration Proposals For Family Savings Accounts And For IRA Withdrawals Made By First-Time Home Buyers
JCX-8-90 (April 2, 1990)
Present Law And Issues Relating To Social Security Tax Treatment Of Nonqualified Compensation Scheduled for a Hearing Before the Subcommittee on Social Security of the House Committee on Ways and Means on April 5, 1990
JCX-9-90R (April 2, 1990)
Estimated Budget Effects Of Title III Of H.R.3 As Passed By The U.S. House Of Representatives On March 29, 1990
JCX-10-90 (April 4, 1990)
Present Law And Issues Relating To Pension Benefit Guaranty Corporation Guarantees Of Retirement Annuities Paid By Insurance Companies Scheduled for a Hearing Before the Senate Committee on Finance on April 5, 1990
JCX-11-90 (April 23, 1990)
Description Of H.R.2972 (Drug War Bond Act Of 1989) Scheduled for a Hearing Before the House Committee on Ways and Means on April 25, 1990
JCX-12-90 (April 30, 1990)
Estimated Budget Effects Of Revenue-Related Provisions Of Title II Of H.R.3, As Amended By The Senate On April 24, 1990
JCX-13-90 (May 17, 1990)
Revenue-Related Provisions Of H.R.3030 For Consideration By The Committee On Ways And Means
JCX-14-90 (May 18, 1990)
Distributional Effects Of Certain Tax Provisions Of H.R.3 As Passed By The House
JCX-15-90R (May 18, 1990)
Distributional Effects Of Certain Tax Provisions Of H.R.3 As Passed By The Senate
JCX-16-90 (June 6, 1990)
Overview Of The Enforcement And Administration Of The Employee Retirement Income Security Act Of 1974 Scheduled for a Hearing Before the Subcommittee on Oversight of the House Committee on Ways and Means on June 12-14, 1990
JCX-17-90 (June 27, 1990)
Estimated Budget Effects Of Income And Excise Tax Provisions In President Bush's Fiscal Year 1991 Budget Proposal
JCX-18-90 (July 10, 1990)
Increasing The Public Debt Limit (Scheduled for a Public Hearing Before the Committee on Ways and means on July 11, 1990
JCX-19-90 (July 13, 1990)
Internal Revenue Code-Related Oil Pollution Liability And Compensation Provisions Of H.R.1465 As Passed By The House And Senate
JCX-20-90 (July 16, 1990)
Tax-Related Provisions Of Administration's Proposed National Drug Control Strategy Implementation Act (Scheduled for Markup Consideration by the Committee on Ways and Means on July 18, 1990
JCX-21-90 (July 23, 1990)
Increasing The Public Debt Limit (Scheduled for a Public Hearing Before the Subcommittee on Taxation and Debt Management of the Senate Committee on Finance on July 24, 1990
JCX-22-90 (August 1, 1990)
Present-Law Tax Rules And Proposed Committee Amendment Under S.712, Puerto Rico Status Referendum Act (Markup Consideration by Senate Committee on Finance on August 1, 1990
JCX-23-90 (August 1, 1990)
Revenue Estimates Of Proposed Committee Amendment Under S.712, Puerto Rico Status Referendum Act (Markup Consideration by Senate Committee on Finance on August 1, 1990
JCX-24-90 (August 3, 1990)
Simplification Of Tax Rules Relating To Employee Benefit Programs Maintained By Churches (S.2902, The Church Retirement Benefits Simplification Act) Scheduled for a Hearing Before the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service of the Senate Committee on Finance on August 3, 1990
JCX-25-90 (August 3, 1990)
Description Of H.R.5454 (The Technical Corrections Act Of 1990)
JCX-26-90 (September 17, 1990)
Explanation Of Code Section 6050I (Returns Relating To Cash Received In Trade Or Business) Scheduled for a Hearing Before the Subcommittee on Oversight of the House Committee on Ways and Means on September 20, 1990
JCX-27-90 (September 21, 1990)
Revenue-Related Provision of H.R.4300 for Consideration by the Committee on Ways and Means on September 25, 1990
JCX-28-90 (October 10, 1990)
Description Of Proposed Amendments To The Revenue Provisions Of The Budget Summit Agreement Scheduled for Markup Consideration by the House Committee on Ways and Means on October 10, 1990
JCX-29-90 (October 10, 1990)
Proposed Amendments To Budget Summit Agreement - Revenue Tables Prepared for the Ways and Means Committee
JCX-30-90 (October 10, 1990)
Summary Of Distributional Effects, By Income Class Assuming Enactment Of Proposed Amendments To Budget Summit Agreement - Ways and Means
JCX-31-90 (October 12, 1990)
Document never released - Finance Markup
JCX-32-90 (October 12, 1990)
Budget Reconciliation - Revenue Proposals - Senate Finance Committee
JCX-33-90 (October 12, 1990)
Summary Of Distributional Effects, By Income Category - Budget Reconciliation - Senate Finance Revenue Proposals
JCX-34-90 (October 14, 1990)
Budget Reconciliation - Revenue Proposals - Ways and Means Democratic Alternative
JCX-35-90 (October 14, 1990)
Summary Of Distributional Effects, By Income Category Assuming Enactment of the Democratic Alternative to Budget Reconciliation Revenue Proposals
JCX-36-90 (October 14, 1990)
Budget Reconciliation - Revenue Proposals As Approved By The Committee on Ways and Means on October 10, 1990
JCX-37-90 (October 14, 1990)
Summary Of Distributional Effects, By Income Category - Budget Reconciliation - Revenue Proposals as Approved by the Committee on Ways and Means on October 10, 1990
JCX-38-90 (October 14, 1990)
Comparison Of Distributional Effects, By Income Category - Budget Reconciliation-Revenue Proposals as Approved by the Committee on Ways and Means on October 10, 1990, ("Committee") and Democratic Alternative to Budget Reconciliation Revenue Proposals ("Democratic")
JCX-39-90 (October 15, 1990)
Summary Description Of Certain Tax And Trade Technical Corrections And Other Provisions Of H.R.5822 (Technical And Miscellaneous Revenue Act Of 1990) Scheduled for Markup Consideration by the House Committee on Ways and Means on October 16, 1990
JCX-40-90 (October 15, 1990)
Description Of H.R.5826 (Small Business Tax Incentive Act Of 1990) Scheduled for Markup Consideration by the House Committee on Ways and Means on October 16, 1990
JCX-41-90 (October 15, 1990)
Budget Reconciliation - Revenue Proposals As Approved By The Senate Committee On Finance On October 13, 1990
JCX-42-90 (October 15, 1990)
Summary Of Distributional Effects, By Income Category - Budget Reconciliation - Revenue Proposals As Approved by the Senate Committee on Finance on October 13, 1990
JCX-43-90 (October 19, 1990)
Budget Reconciliation - Revenue Provisions Conference Comparison Of House Bill And Senate Amendment
JCX-44-90 (October 19, 1990)
Comparison Of Revenue Provisions Of H.R.5835 (Revenue Reconciliation Act Of 1990) As Passed By The House And The Senate
JCX-45-90 (October 26, 1990)
Budget Reconciliation (H.R.5835) - Revenue Provisions As Reported By The Conferees
JCX-46-90 (October 26, 1990)
Summary of Distributional Effects, By Income Category - Budget Reconciliation (H.R.5835) - Revenue Provisions As Reported By The Conferees
JCX-47-90 (November 15, 1990)
Index To Revenue And Pension Provisions (Titles XI And XII) Of The Conference Report For The Omnibus Budget Reconciliation Act Of 1990 (H.R.5835)

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The majority of documents published by the Committee are presented in a portable document format, or PDF.